2012 (9) TMI 142
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....or Respondent : Shri Manoj Kutty, A.R. Per : Mr. M.V. Ravindran; When these two stay petitions were called out, we find that the issue lies in a narrow compass and hence, after allowing the stay petitions, we take up the appeals themselves for disposal. 2. The main issue involved in these appeals is regarding classification of the product of the appellant. The appellant s c....
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....plea was taken before the first appellate authority who has also not considered their plea in a proper perspective. It is his submission that having not given the copy of the said report, the entire case goes beyond the charges leveled in the show cause notice. 4. Learned departmental representative reiterates the findings of both the lower authorities. 5. On perusal of record, we ....